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Perspektiven des europäischen Steuerwettbewerbs

Author

Listed:
  • Gregor A. Larbig

Abstract

The current debate on the EURO distracts attention on the next steps of economic integration, namely the field of fiscal integration and tax competition in Europe. This paper puts a focus on some perspectives of this like theoretical welfare implications, the question of fairness and harmfulness of tax competition. In addition a programm for further political proceeding in this area is presented.

Suggested Citation

  • Gregor A. Larbig, 1998. "Perspektiven des europäischen Steuerwettbewerbs," Working Paper Series B 1998-07, Friedrich Schiller University of Jena, School of of Economics and Business Administration.
  • Handle: RePEc:jen:jenavo:1998-07
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    Cited by:

    1. Lüder Gerken & Jörg Märkt & Gerhard Schick, 2001. "Double income taxation as a response to tax competition in the EU," Intereconomics: Review of European Economic Policy, Springer;ZBW - Leibniz Information Centre for Economics;Centre for European Policy Studies (CEPS), vol. 36(5), pages 244-254, September.

    More about this item

    Keywords

    Tax Competition; Fiscal Integration; European Integration;
    All these keywords.

    JEL classification:

    • F36 - International Economics - - International Finance - - - Financial Aspects of Economic Integration
    • H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods

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